Butler Health Plan in Hamilton, Ohio (OH)

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Butler Health Plan
Employer Identification Number (EIN)311151537
Name of OrganizationButler Health Plan
Address400 N Erie Hwy Ste B, Hamilton, OH 45011-4264
ActivitiesSick, accident, death, or similar benefits
SubsectionVoluntary Employees' Beneficiary Association (Non-Govt. Emps.)
Ruling Date02/1988
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationTrust
Exempt Organization StatusUnconditional Exemption
Tax Period09/2012
Assets$0
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$16,811,888
Amount of Income$48,129,923
Form 990 Revenue Amount$48,129,923
National Taxonomy of Exempt Entities (NTEE)Mutual/Membership Benefit Organizations, Other: Voluntary Employees Beneficiary Associations (Government)


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Amount of income in 2012: $48,129,923
This organization: 

 $48,129,923
Other organizations performing similar types of work: 

 $3,748,236

Assets in 2012: $16,811,888
This organization: 

 $16,811,888
Other organizations performing similar types of work: 

 $5,565,311

Expenses in 2012: $52,641,202
Butler Health Plan: 

 $52,641,202
Other organizations performing similar types of work: 

 $1,791,553

Income to expenses ratio in 2012: 0.9
Butler Health Plan: 

 0.9
Other organizations performing similar types of work: 

 1.3

Employees paid over $100,000 in 2012: 150.0%
This organization: 

 150.0%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$48,129,923
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$47,741,797
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$388,126
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$52,641,202
Compensation of current officers, directors, trustees, and key employees$108,191
Other salaries and wages$72,115
Payroll taxes$20,743
Professional fundraising services$0
Other$52,440,153
Balance Sheet (for 2012)
Total assets$0
Total liabilities$0
Total net assets or fund balances$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2003200420062007
Total revenue$47,699,720$46,469,309$51,472,520$55,349,012
Contributions, gifts, grants, and similar amounts received$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0
Indirect public support$0$0$0$0
Government contributions (grants)$0$0$0$0
Program service revenue including government fees and contracts$47,497,388$46,071,609$50,778,714$54,469,941
Membership dues and assessments$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0
Dividends and interest from securities$202,332$397,700$693,806$879,071
Net rental income or (loss)$0$0$0$0
Gross rents$0$0$0$0
Less: rental expenses$0$0$0$0
Other investment income$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0
Gross revenue$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0
Less: cost of goods sold$0$0$0$0
Other revenue$0$0$0$0
Total expenses$39,005,124$45,041,342$48,756,547$56,802,402
Program services$0$0$0$0
Management and general$0$0$0$0
Fundraising$0$0$0$0
Payments to affiliates$0$0$0$0
Net assets or fund balances at end of year$9,227,707$11,509,862$17,138,617$16,811,888
Excess or (deficit) for the year$8,694,596$1,427,967$2,715,973$-1,453,390
Net assets or fund balances at beginning of year$558,790$9,227,707$12,978,429$17,138,617
Other changes in net assets or fund balances$-25,679$854,188$1,444,215$1,126,661
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$56,802,402$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$54,433,325
Compensation of current officers, directors, key employees, etc.$68,908$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$147,456$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$14,203$0$0$0
Payroll taxes$15,020$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$119,534$0$0$0
Supplies$17,050$0$0$0
Telephone$0$0$0$0
Postage and shipping$2,219$0$0$0
Occupancy$20,032$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$29,457$0$0$0
Travel$18,028$0$0$0
Conferences, conventions, and meetings$735$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$1,916,435$0$0$0
Balance Sheets
2003200420062007
Total assets$13,998,379$17,345,258$22,261,769$23,133,110
Cash - non-interest-bearing$3,356,935$3,646,982$2,538,071$0
Savings and temporary cash investments$0$0$1,918,569$1,037,395
Accounts receivable less allowance for doubtful accounts$255,619$213,806$96,945$405,740
Pledges receivable less allowance for doubtful accounts$0$0$0$0
Grants receivable$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0
Inventories for sale or use$0$0$0$0
Prepaid expenses and deferred charges$31,860$31,676$9,583$18,579
Investments - publicly-traded securities$16,720,887$18,116,470
Investments - other securities$10,353,965$13,452,794$977,714$3,554,926
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0
Investments - other$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0
Other assets, including program-related investments$0$0$0$0
Total liabilities$4,770,672$5,835,396$5,123,152$6,321,222
Accounts payable and accrued expenses$170,672$485,396$23,152$16,773
Grants payable$0$0$0$0
Deferred revenue$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Mortgages and other notes payable$0$0$0$0
Other liabilities$4,600,000$5,350,000$5,100,000$6,304,449
Total liabilities and net assets/fund balances$13,998,379$17,345,258$22,261,769$23,133,110
Total net assets or fund balances$9,227,707$11,509,862$17,138,617$16,811,888
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2003200420062007
Total revenue$47,699,720$46,469,309$0$55,349,012
Total revenue, gains, and other support per audited financial statements$47,634,355$47,277,352$0$56,768,641
Other expenses$-25,679$854,188$0$1,419,629
Net unrealized gains on investments$-25,679$854,188$0$1,476,661
Donated services and use of facilities$0$0$0$0
Recoveries of prior year grants$0$0$0$0
Other$0$0$0$-57,032
Other revenue$39,686$46,145$0$0
Investment expenses$0$0$0$0
Other$39,686$46,145$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2003200420062007
Total expenses$39,005,124$45,041,342$0$56,802,402
Total expenses and losses per audited financial statements$39,365,438$44,245,197$0$56,745,370
Other revenue$0$0$0$-57,032
Donated services and use of facilities$0$0$0$0
Prior year adjustments$0$0$0$0
Losses$0$0$0$0
Other$0$0$0$-57,032
Other expenses$-360,314$796,145$0$0
Investment expenses$0$0$0$0
Other$-360,314$796,145$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$58,342$10,566$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings7
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20062
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$879,071$54,469,941
Program service revenue
Program service revenue 1000000$000$0$54,469,941
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$879,071$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
2002200320052006
Total$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0
Membership fees received$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0
Other income$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Government Employees Health Association IncPO BOX 1096, Independence, MO 64051-0596MO1947-12$3,272,129,753
2Pennsylvania Employees Benefit, Attn Financial Manager150 S 43rd St Ste 1, Harrisburg, PA 17111-5700PA1989-10$1,336,228,386
3Michigan Education Special Services Association1475 Kendale Blvd, East Lansing, MI 48823-2011MI1962-08$1,100,390,573
4American Postal Workers Union, Afl Cio Health Plan799 Cromwell Park Dr Suite Kz, Glen Burnie, MD 21061-2577MD1975-01$995,046,196
5Californias Valued Trust520 E Herndon Ave, Fresno, CA 93720-2907CA1988-03$584,131,194
6Southern California Schools Voluntary Employees Benefits Assoc8885 Rio San Diego Dr Ste 300, San Diego, CA 92108-1627CA1993-09$551,091,380
7Wisconsin Education Association Insurance Trust45 Nob Hill Rd, Madison, WI 53713-2195WI1971-03$461,948,150
8Wisconsin Counties Association Group Health Tr, Mark Oconnell Ttee22 E Mifflin St Ste 900, Madison, WI 53703-4247WI1991-10$452,577,102
9United Federation Of Teachers Welfare Fund, Uft Welfare Fund52 Broadway, New York, NY 10004-1603NY1966-03$377,230,599
10Board Of Education Of Montgomery County Employee Benefit Trust Fund45 W Gude Dr Ste 3200, Rockville, MD 20850-1480MD1964-08$347,392,620
11Butler Health Plan400 N Erie Hwy Ste B, Hamilton, OH 45011-4264OH1988-02$48,129,923
12Champaign Delaware Marion Union Schools Employee Welfare Benefit5200 Upper Metro Pl, Dublin, OH 43017-5377OH1990-01$24,773,076
13Allen County Schools Benefit Plan1920 Slabtown Rd, Lima, OH 45801-3309OH1988-03$20,745,115
14Huron-Erie School Employee Insurance Association134 Benedict Ave, Norwalk, OH 44857-2349OH1983-03$18,889,675
15The Ohio Association Of County Boards Of Dd Health Care Plan & Tr73 E Wilson Bridge Rd Ste B6, Worthington, OH 43085-2359OH2003-06$15,743,963
16Ohio Associated School Insurance System Oasis Trust Co J W Didion &5200 Upper Metro Pl Ste 300, Dublin, OH 43017-5378OH1978-01$14,781,125
17Medical Plan Tr Fbo Athens Cty Schl Emplees Hlth & Wlfare Benefit Fund21 Birge Dr, Chauncey, OH 45719-1100OH1994-12$13,977,585
18Government Employees Association Inc6110 Parkland Blvd, Cleveland, OH 44124-4187OH1999-04$2,629,137
19Snohomish County Pud Voluntary Employees Beneficiary AssociationPO BOX 1107, Everett, WA 98206-1107WA2001-09$19,913,032
20City Of Irving Texas Voluntary Employees Beneficiary Assc Trust5323 Spring Valley Rd Ste 300, Dallas, TX 75254-2416TX2000-03$0
Number of organizations performing similar types of work
Alaska1
Arkansas1
Arizona1
California35
Colorado2
Connecticut1
District of Columbia3
Delaware1
Florida7
Hawaii2
Illinois4
Indiana2
Kansas8
Massachusetts8
Maryland5
Maine5
Michigan2
Minnesota23
Missouri5
Mississippi1
Montana1
North Carolina2
North Dakota2
Nebraska1
New Hampshire2
New Jersey23
Nevada5
New York36
Ohio8
Oregon4
Pennsylvania26
Rhode Island2
Texas6
Utah1
Virginia4
Washington6
Wisconsin7
Wyoming1
Total254

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